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Florida Proposed Rules

Rule Number: Rule Title

12-13.007 Grounds for Reasonable Cause for Compromise of Penalties
12-13.0075 Guidelines for Determining Amount of Compromise

Next Step: A rule development workshop has been requested and will be held at 10:00 a.m. on September 23, 2021, 10:00 a.m., 2450 Shumard Oak Boulevard, Building 1, Room 1220, Tallahassee, Florida 32399. Anyone wishing to attend the workshop remotely may register at https://attendee.gotowebinar.com/register/7422330626551160080. An agenda and materials for the workshop are available below.

Workshop Information:September 23, 2021
Draft Rule Language:September 23, 2021
Notice of Rule Development:September 9, 2021 (Vol. 47, No. 175, p. 4121)

Purpose:    The purpose of this rulemaking is to update the Department's rules regarding compromise authority to address 2021 legislative changes contained in Chapter 2021-2, Laws of Florida. Section 5 of the chapter law amends Section 212.0596, to provide for the taxation of remote sales. Rules 12-13.007 and Rule 12-13.0075 are being updated to allow penalty to be compromised based on reasonable cause on transactions involving remote sales of consumer goods when the person is not required to register as a dealer and has paid use tax and interest on the item. Section 11 of the chapter law amends Section 212.12, Florida Statutes, to eliminate the sales tax bracket system for calculating sales and use tax and replaces it with a rounding algorithm. Rule 12-13.0075 is amended to reflect this change by eliminating obsolete guidelines for compromising tax, interest, and penalty for the failure to use the bracket system.